This paper examines various possible explanations for the low interest rates of long-term bonds in the U.
该文检验了对美国长期债券利率偏低的各种解释,包括通货膨胀率的预期效应、利率货币政策的变化效应、储蓄-投资率之间的平衡、投资者投资偏好的变化等。
It shows that debt maturity has a signaling function at the occurrence of separating equilibrium under the condition of adverse selection,which is to say,good firms issue short-term debt to signal his quality and bad firms have to choose to issue long-term debt.
文章从信息非对称导致的逆向选择和道德风险两个方面出发,研究了债务期限选择对企业的影响,并指出:逆向选择下出现分离均衡时企业债务期限具有信号显示功能,即高质量企业选择更多的短期债务来传递高质量信号,低质量企业只能选择长期债务;同时债务期限与道德风险引起的债务代理成本有紧密的关系,缩短债务期限有利于降低债务代理成本。
And the long-term liabilities are the important composing part of the enterprise liabilities.
负债融资是企业资本结构战略的一个重要组成部分,而长期负债又是企业负债中的重要组成。
Long-Term Debt / Equity
长期债项/股东权益 (%)
Total liabilities correspond to the summation item of liabilities shown in the balance sheets of the enterprises.
包括流动负债和长期负债、递延税项等，即为企业资产负债表的负债合计项。
Long-term liabilities to be matured and payable within one year shall be shown as a separate item under the caption of current liabilities.
将于一年内到期偿还的长期负债，应当在流动负债下单列项目反映。
Long-term liabilities shall be shown by item of long-term loans, bonds payable, long-term accounts payable in accounting statements.
长期负债应按长期借款、应付债券、长期应付款项在会计报表中分列列示。
As the maturity date of a long-term liability approaches, the obligation eventually becomes due within the current period.
在一项长期负债接近到期日时,它最终会在本期内到期。
Debt Disputes in Sugar Industry in Neijiang,Sichuan,During the Period of Anti-Japanese War
抗战时期四川内江蔗糖业的长项债务纠纷
long-term liabilities and long-term investments
长期负债与长期投资
In the balance sheet, it is shown as a reduction in the amount of the long-term liability. Thus, the net liability originally is equal to the amount borrowed.
在资产负债表中,它作为长期负债的减项。从而,最初的负债净额等于借入金额。
The act of a creditor who refrains from enforcing a debt when it falls due.
债务偿还期的延展借债人无法按期还债时债权人延长债期的行为
current maturity of long term debt
本年内到期的长期负债
The Current Portion of Long-term Debt
长期负债的当期部分
debt payable at a future time
将来到期偿付的债项
Short-term debt has been converted into longterm debt.
短期债务已被转化为长期债务，
Long Term Debt/Capitalization
长期债务/总资本比率
Amortization of Discount on Funded Debt
长期债务的折价摊销
(2) medium-term fixed-income securities,
(2)长期固定收益债券
general long-term debt group of accounts
普通长期负债类帐户
Bonds payable are the typical example of long-term liabilities.
应付债券是长期负债的典型例子。
